当前货币:HKD

您的购物车中没有商品。

Coming Soon Tax Essentials for Sports Professionals

Tax Essentials for Sports Professionals

  • 作者:
  • 出版商: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526525598
  • 出版时间 May 2025
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
¥611.00
发货时间:大约 4-5 weeks ?Extra 2-10 working days for address outside Hong Kong
还未出版?

The publication date listed on our site is the latest information we have from the publisher, and that this date may change.

Most pre-orders will be dispatched on, or before publication date and we will make every effort to make sure they arrive with you as close to publication date as we can.

  • 描述 
  • 大纲 
  • 详细

    The way that personal tax applies to professional sports people is incredibly nuanced and there is currently no book that brings together all of the idiosyncrasies that apply specifically to sports people.

    Agents, sports lawyers and sports professionals themselves are acutely aware of the implications of entering into improper tax schemes or even just failing to be compliant. There is a tangible shift in how professionals who support athletes approach their taxes. The industry is more alive now to improper tax investments and the devastating impact that this can and does have on their clients.

    With this book, professionals will be able to dip into the sections they require and use the content to support their work and ensure they are providing holistic advice to their clients. The book will include real life overviews, case studies and flow charts and tables to make the information as digestible as possible. It is broken down into sections, focusing on all major sports.

  • 1. General Principals in Personal Tax
    1.1 The importance of getting this right
    1.2 Common Tax Traps
    1.3 Jurisdictions of UK tax
    1.4 Residence and non residence
    1.5 HMRC powers
    1.6 Treatment of non residents in the UK
    1.7 General tax exemptions for athletes

    2.
    Football & Rugby
    2.1 Pre Professional
    2.1.2 Qualifying expenditure
    2.1.3 Scholars & the salary jump
    2.1.4 First £100k
    2.2 Professional
    2.2.1 International loans
    Dutch & Belgian Football Loan Case
    2.2.2 Domestic loans
    2.2.3 Pensions cap
    2.2.4 Agents' fees
    2.2.5 Image rights companies
    Hull City AFC (Tigers) Ltd v Revenue and Customs Commissioners [2019] UKFTT 227 (TC))
    Sports Club plc v Inspector of Taxes [2000] STC (SCD) 443
    2.11 Tax efficient investments (EIS, SEIS)

    3.
    Golf & Tennis & Boxing
    3.1 Pre professional
    3.1.1 Setting up a trade
    3.1.2 When to notify HMRC
    3.2 Professional
    3.2.1 Tax on tournament winnings
    3.2.2 Qualifying expenditure
    3.2.3 When/If to set up a company
    3.2.4 Image rights companies
    3.2.5 Tournaments overseas (for UK residents)
    3.2.6 Tournaments in the UK (for non UK residents)

    4.
    E-sports
    4.1 Pre professional
    4.1.1 Setting up a trade
    4.1.2. Under 16 earnings
    4.2 Professional
    4.2.1 Twitch, Patreon and Paypal donations
    4.2.2 Tournament winnings
    4.2.3 Qualifying expenditure

    5.
    Athletes
    5.1 Pre professional
    5.1.1 Athletes Performance Award
    5.1.2 Setting up a trade
    5.2 Professional
    5.2.1 Citizenship & residency
    5.2.2 Major events (Commonwealth Games, Olympics)

    6.
    Post pro career
    6.1 Closing down or continuing IRCs
    6.2 Second career

    7.
    Pundits
    7.1 General Principals
    7.2 Tax position
    7.3 HMRC enquiries
    7.4 Cases
    Basic Broadcasting Ltd v HMRC [2022] UKFTT 48 (TC)
    McCann Media Ltd v HMRC [2022] ULFTT 104 (TC)

    8.
    Supporting Materials
    8.1 Residency & Domicile – flowchart
    8.3 First year over £100k – Checklist
    8.4 First Commercial deal – Checklist
    8.5 Image Rights Company – Flow chart
    8.6 Image Rights Company – Checklist
    8.7 Responding to HMRC enquiry – Sample Letter

你可能需要

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: ¥502.90

¥487.81 Save ¥15.09 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
¥3,420.66
Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: ¥1,297.20

¥1,258.28 Save ¥38.92 (3%)

Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)
Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)

List Price: ¥3,290.00

¥3,191.30 Save ¥98.70 (3%)

Butterworths Hong Kong Discrimination Law Handbook, 4th Edition
Butterworths Hong Kong Discrimination Law Handbook, 4th Edition

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

Sentencing in Hong Kong, 11th Edition
Sentencing in Hong Kong, 11th Edition

List Price: ¥3,365.20

¥3,264.24 Save ¥100.96 (3%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition

List Price: ¥2,143.20

¥2,078.90 Save ¥64.30 (3%)

Butterworths Hong Kong Company Law Handbook, 26th Edition
Butterworths Hong Kong Company Law Handbook, 26th Edition

List Price: ¥4,136.00

¥4,011.92 Save ¥124.08 (3%)

Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition
Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition

List Price: ¥1,955.20

¥1,896.54 Save ¥58.66 (3%)

Clough & Clough on Personal Injuries
Clough & Clough on Personal Injuries

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

Hong Kong Personal Insolvency Manual, 3rd Edition
Hong Kong Personal Insolvency Manual, 3rd Edition

List Price: ¥1,880.00

¥1,823.60 Save ¥56.40 (3%)

Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition
Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition

List Price: ¥1,692.00

¥1,641.24 Save ¥50.76 (3%)

A Practical Guide to Resolving Shareholder Disputes, 2nd Edition
A Practical Guide to Resolving Shareholder Disputes, 2nd Edition

List Price: ¥1,692.00

¥1,641.24 Save ¥50.76 (3%)

Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)
Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)

List Price: ¥2,350.00

¥2,279.50 Save ¥70.50 (3%)

Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)

List Price: ¥3,006.12

¥2,915.94 Save ¥90.18 (3%)

Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)

List Price: ¥2,672.42

¥2,592.25 Save ¥80.17 (3%)

Hong Kong Company Law, 15th Edition
Hong Kong Company Law, 15th Edition

List Price: ¥462.48

¥448.61 Save ¥13.87 (3%)

Private Equity in Hong Kong and China, 4th Edition
Private Equity in Hong Kong and China, 4th Edition

List Price: ¥1,880.00

¥1,823.60 Save ¥56.40 (3%)

Brooke's Notary Hong Kong, 3rd Edition
Brooke's Notary Hong Kong, 3rd Edition

List Price: ¥1,598.00

¥1,550.06 Save ¥47.94 (3%)

Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition
Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition

List Price: ¥1,974.00

¥1,914.78 Save ¥59.22 (3%)